Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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Reassessment proceedings' validity questioned due to lack of appropriate authority's sanction u/s 151. Legality of jurisdiction, assessment orders, and notices issued under Income Tax Act examined. Held that if assessment order and notices u/ss 148A and 148 contravene Sections 151A and 151 as interpreted in Hexaware and Siemens cases, Appellate and Revisionary Authorities, bound by jurisdictional High Court decisions, must consider this legal position. Petitioner can raise such contentions before these authorities. Writ petitions adjudicating issues pending before Appellate Authority should not be entertained when it can decide per High Court rulings. Petitioner should pursue pending appellate and revisionary proceedings. If assessment order and Section 148 notice prima facie illegal per Hexaware and Siemens, they should not be given effect until appellate and revisionary proceedings decided.
Reassessment proceedings' validity questioned due to lack of appropriate authority's sanction u/s 151. Legality of jurisdiction, assessment orders, and notices issued under Income Tax Act examined. Held that if assessment order and notices u/ss 148A and 148 contravene Sections 151A and 151 as interpreted in Hexaware and Siemens cases, Appellate and Revisionary Authorities, bound by jurisdictional High Court decisions, must consider this legal position. Petitioner can raise such contentions before these authorities. Writ petitions adjudicating issues pending before Appellate Authority should not be entertained when it can decide per High Court rulings. Petitioner should pursue pending appellate and revisionary proceedings. If assessment order and Section 148 notice prima facie illegal per Hexaware and Siemens, they should not be given effect until appellate and revisionary proceedings decided.
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